{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/introduction.json",
  "legislation": "uksi/2025/1253",
  "legislation_title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nApproved by the House of CommonsMade at 1.50 p.m. on 1st December 2025\nLaid before the House of Commons at 4.30 p.m. on 1st December 2025\nComing into force 15th January 2026\nThe Treasury make these Regulations in exercise of the power conferred by section 357YW(1) of the Corporation Tax Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4; section 357YW was inserted by section 38(3) of the Finance (No. 2) Act 2015 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1253/introduction",
    "retrieved_at": "2026-10-28T21:09:00.975604+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}